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Registered number: 05470010
Enterprize Pet Supplies Limited
Financial Statements
For The Year Ended 30 June 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05470010
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,750 5,000
Tangible Assets 5 14,098 18,418
17,848 23,418
CURRENT ASSETS
Stocks 6 131,500 128,500
Debtors 7 3,525 3,525
Cash at bank and in hand 32,757 46,398
167,782 178,423
Creditors: Amounts Falling Due Within One Year 8 (110,411 ) (136,872 )
NET CURRENT ASSETS (LIABILITIES) 57,371 41,551
TOTAL ASSETS LESS CURRENT LIABILITIES 75,219 64,969
Creditors: Amounts Falling Due After More Than One Year 9 (4,503 ) (7,067 )
NET ASSETS 70,716 57,902
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 69,716 56,902
SHAREHOLDERS' FUNDS 70,716 57,902
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr S A Avo
Director
14/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Enterprize Pet Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05470010 . The registered office is 8 Cae Melyn, Llangyfelach, Swansea, SA6 6FP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on reducing balance.
Motor Vehicles 25% on reducing balance.
Fixtures & Fittings 20% on reducing balance.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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Page 4
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2022: 15)
16 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 25,000
As at 30 June 2023 25,000
Amortisation
As at 1 July 2022 20,000
Provided during the period 1,250
As at 30 June 2023 21,250
Net Book Value
As at 30 June 2023 3,750
As at 1 July 2022 5,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2022 26,074 19,260 3,945 49,279
As at 30 June 2023 26,074 19,260 3,945 49,279
Depreciation
As at 1 July 2022 20,370 6,546 3,945 30,861
Provided during the period 1,141 3,179 - 4,320
As at 30 June 2023 21,511 9,725 3,945 35,181
Net Book Value
As at 30 June 2023 4,563 9,535 - 14,098
As at 1 July 2022 5,704 12,714 - 18,418
Page 4
Page 5
6. Stocks
2023 2022
£ £
Finished goods 131,500 128,500
131,500 128,500
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 3,525 3,525
3,525 3,525
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,002 5,623
Trade creditors 94,661 111,479
Corporation tax 5,661 9,960
VAT 1,467 4,256
Accruals and deferred income 5,243 5,177
Director's loan account 377 377
110,411 136,872
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,503 7,067
4,503 7,067
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,002 5,623
Later than one year and not later than five years 4,503 7,067
7,505 12,690
7,505 12,690
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Page 6
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 6